105 paragraphs found in INT 16
An entity shall apply this Interpretation for annual periods beginning on or after 1 January 2018. Earlier application is permitted for periods beginning after 24 July 2014 but before 1 January 2018. If an entity applies the Interpretation for a period …
AASB 2014-1 Amendments to Australian Accounting Standards , issued in June 2014, amended paragraphs 3, 5–7, 14, 16, AG1 and AG8(a) in the previous version of this Interpretation. Paragraph 18A, added by AASB 2014-1, was deleted by AASB 2014-7 Amendments …
AASB 108 specifies how an entity applies a change in accounting policy resulting from the initial application of an Interpretation. An entity is not required to comply with those requirements when first applying the Interpretation. If an entity had …
Paragraph 19 shall not be applied by an entity that has previously applied Interpretation 16, unless required to do so by a Standard or another …
When applied or operative, this Interpretation supersedes Interpretation 16 Hedges of a Net Investment in a Foreign Operation issued in August …
This appendix illustrates the application of the Interpretation using the corporate structure illustrated below. In all cases the hedging relationships described would be tested for effectiveness in accordance with AASB 9 , although this testing is not …
Parent can hedge its net investment in each of Subsidiaries A, B and C for the foreign exchange risk between their respective functional currencies (Japanese yen (JPY), pounds sterling and US dollars) and euro. In addition, Parent can hedge the USD/GBP …